Authors:

  • Abigail Allen
  • Karthik Ramanna

Excerpt

Towards an Understanding of the Role of Standard Setters in Standard Setting. Abigail Allen, Karthik Ramanna, May 24, 2012, Paper. "We investigate the effect of standard setters in standard setting: We examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards. Notably, we find FASB members with backgrounds in financial services are more likely to propose standards that decrease “reliability” and increase “relevance,” partly due to their tendency to propose..."  Link verified March 28, 2014